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2010 (12) TMI 641 - PUNJAB AND HARYANA HIGH COURTCredit of TDS - The booking of trucks for which he is charging commission. The business of the assessee is such that the assessee paid truck drivers after deducting his commission or got it paid directly by the consignor and got his commission thereafter - Ostensibly, TDS is deducted on the payment made to the assessee on the basis of gross amounts paid which, inter alia, also include payments made for the actual trucks - The income submitted by the assessee is the gross amount of commission received for the services rendered by the assesse - The rejection of the credit for TDS has been done while processing the return of the assessee u/s 143(1)(a) - It is well settled that the adjustments which could be made while processing the return u/s 143(1)(a) are of such nature on which no dispute or debate is possible - Ostensibly, on the basis of the return of income filed, it could not be inferred by the AO on a prima facie basis that the credit for the TDS was wrong - Decided in favour of assessee.
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